Regulations Governing the Administration of Shareholder Services of Public Companies Article 49-2

These Regulations apply mutatis mutandis to any primary exchange (or OTC) listed company or emerging stock company as defined in Article 3 of the Regulations Governing the Offering and Issuance of Securities by Foreign Issuers.When the laws and regulations of the country of registration of a primary exchange (or OTC) listed company or an emerging stock company contain no provisions for a book closure period, then the convening of a regular shareholders meeting or a special shareholders meeting or a decision to distribute dividends, bonus or other benefits may be carried out in accordance with the laws and regulations of the country of its registration, and are not subject to the restrictions of Article 41.
中文原文 公開發行股票公司股務處理準則第49-2條
外國發行人募集與發行有價證券處理準則第三條所稱第一上市(櫃)公司、興櫃公司準用本準則規定。
第一上市(櫃)公司、興櫃公司依註冊地國法令,股票無停止過戶期間規定者,其召集股東常會、股東臨時會或決定分派股息、紅利或其他利益,得依註冊地國法令規定,不受第四十一條規定之限制。

English translation for reference only; the Chinese text prevails. Not legal advice.